Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens / by Christoph Spengel, Andreas Oestreicher.

Por:

Spengel, Christoph [autor]

Colaborador(es):

Tipo de material: Texto

TextoSeries ZEW Economic Studies ; 43Editor: Heidelberg : Physica-Verlag HD, 2012Descripción: xvI, 175 páginas 23 ilustraciones recurso en líneaTipo de contenido:

texto

Tipo de medio:

computadora

Tipo de portador:

recurso en línea

ISBN:

9783790827569

Formatos físicos adicionales: Edición impresa:: Sin títuloClasificación LoC:

HF5681.T3

Recursos en línea:

Conectar a Springer E-Books (Para consulta externa se requiere previa autentificación en Biblioteca Digital UANL)

Contenidos:

Introductions -- Methodology -- Future Value of the Tax Base and Effective Company Tax Burden.

Resumen: The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

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Springer eBooks

Introductions -- Methodology -- Future Value of the Tax Base and Effective Company Tax Burden.

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

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